@article{MAKHILLJEAS2017121914868,
    title = {The Development of Management and Strategic Management
Accounting in Agriculture},
    journal = {Journal of Engineering and Applied Sciences},
    volume = {12},
    number = {19},
    pages = {4979-4984},
    year = {2017},
    issn = {1816-949x},
    doi = {jeasci.2017.4979.4984},
    url = {https://makhillpublications.co/view-article.php?issn=1816-949x&doi=jeasci.2017.4979.4984},
    author = {V.P.,R.A.,S.M. and},
    keywords = {Strategic management accounting,strategy,stages of reproduction control,qualimetric units of measurement,balanced indicators,practice},
    abstract = {The study reviews the development of strategic management accounting in the system of strategic
management of agriculture. The following aspects are being presented: models of management and strategic
management accounting, accounting matrix of interactions between subsystems and functional tools of
management accounting and the conceptual model of the strategic subsystem development. The model of
differentiation of management accounting into subsystems of operational and strategic management accounting
is proposed. Conceptual solutions for the development of strategic management accounting in agriculture are
developed. It is hereby concluded that strategic management accounting is a modified form of management
accounting which focuses on study of both internal and external environment, data collection, its processing,
design and transfer of strategic managerial decisions to the management system as well as monitoring and
evaluation of their execution efficiency. The importance of the developed methodological aspects and
conceptual solutions in development of strategic management accounting is defined for the theory and practice
of management accounting in agriculture.}
    }